Getting paid
April 08, 2013
Here’s some important info you’ll need to ensure that you receive payment for your apps and in-app products.
In most cases, you’ll be able to complete the required tax forms online when you sign up on Windows Phone Dev Center. The following info may be helpful as you complete these forms. Note that Microsoft doesn’t provide tax advice and that the following info is offered only as guidance. For more info, see the United States Internal Revenue Service website or contact a tax professional.
A United States–based developer is one who, for federal tax purposes, is considered a United States Person as described below:
-
You are a US citizen.
-
You were born in the US.
-
You are a US resident (you have a "green card").
-
You file a joint tax return with a US taxpayer.
-
You’ve been in the US more than 183 days in the past three years.
-
You’re a corporation that was incorporated in the US.
If you’re a United States Person, you need to provide one of the following United States Taxpayer Identification numbers:
-
Social Security Number (SSN): 9 numbers in the format of 123-45-6789
-
Employer Identification Number (EIN): 9 numbers in the format of 12-3456789
If you’re a United States–based developer, you’ll need to fill in a W-9 form online. After you complete the form and your United States Taxpayer Identification Number (TIN) is validated, we can begin making payments to you. If you’re an unincorporated payee, your payout amounts will be reported annually on Internal Revenue Service Form 1099-MISC.
Depending on the Tax Entity you selected, either the “First Name & Last Name” or the “Legal Name” needs to match the Tax Identification Number (TIN). The following table provides a guide to how the information must match.
|
# |
Entity Type |
TIN |
TIN needs to match |
|---|---|---|---|
|
1 |
Individual or Sole Proprietorship or LLC-Class E |
SSN |
First name & Last name |
|
2 |
Partnership |
EIN |
Legal Name |
|
3 |
Corporation or S-Corporation |
EIN |
Legal Name |
|
4 |
LLC (Corporation, S-Corporation, or Partnership) |
EIN |
Legal Name |
|
5 |
Trust or Estate |
EIN |
Legal Name |
As a US Corporation, Microsoft is required by US law to obtain tax forms from all parties, foreign and domestic, before making any payment to you.
A non-United States–based developer is one who, for federal tax purposes, isn’t considered a United States Person as described in the definition earlier in this topic. You will be paid only after Microsoft receives and processes the appropriate W-8 form, which is usually the W-8BEN form.
Validation of the W-8 form is based on your Dev Center account type. If you are an individual or sole proprietor, please include your First and Last Name on the form. If you are a Company, please include your company’s legal name on the W-8 form.
Some important points to keep in mind if you are mailing in your W-8 form:
-
Please print the online W-8 form from Dev Center, because it contains the reference ID that will be used to track the form.
-
Sign and date the form.
-
Include any documentation as requested.
-
Mail the printed online W-8 form to the following address:
CTI/Microsoft
200 Brickstone Square, Suite 403
Andover, MA 01810
Remember, it’s your responsibility to keep your tax forms updated. You’ll need to complete new tax forms if your name or address changes. In addition, these tax forms do expire; when this happens, we’ll send an email to the address you gave us on Dev Center. Please be sure to keep your contact information up to date.
To receive payment by electronic funds transfer for applications that are sold through Windows Phone Store, you’ll need to provide your bank info. You can manage your bank info through your profile on Dev Center. Please keep in mind that you must have a bank account in one of the countries or regions supported for payout. For more info about countries or regions that are supported, see Regional info.